The MLRs, which were issued pursuant to Section 38(k) of the Federal Deposit Insurance Act (FDIA), ascertain why an institution's problems resulted in a material loss to the Deposit Insurance Fund; and make recommendations for preventing any such loss in the future. Under the FDIA, a loss was material if it exceeded the greater of $25 million or 2 percent of an institution's total assets at the time the FDIC was appointed receiver. The Dodd-Frank Wall Street Reform and Consumer Protection Act amended FDIA Section 38(k) by increasing the MLR threshold from $25 million to $200 million for losses that occur for the period Jan. 1, 2010, through Dec. 31, 2011. Further, the Dodd-Frank Act calls for the Inspector General to perform in-depth reviews of failures when the associated losses are not material but they involve unusual circumstances.